2 The question whether any, and if so, what, relief is to be given shall be determined separately in relation to each payment made under the scheme in respect of the trade, but for the purpose of determining that question regard shall be had, as provided by the following provisions of this Part of this Schedule, to the sum (“the total payment”) produced by adding the amount of the payment to the amount of any payments previously so made.
ICTA 1970, Sch. 11, para. 2.
3 [Repealed by FA 1996, s. 134 and Sch. 20, para. 43.]